BECKERS FRUIT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BECKERS FRUIT
Largest movements
- Tangible fixed assets -€14,404
down €14,404 (-4.5%), from €318,349 to €303,945
of which Land and buildings: -€12,399
- Cash -€7,844
down €7,844 (-42.0%), from €18,661 to €10,818
mainly Debts after one year (-€11,298) and Net result for the year (-€10,105)
- Debts after one year -€11,298
down €11,298 (-6.3%), from €180,566 to €169,268
- Profit (loss) carried forward -€10,105
down €10,105 (-56.9%), from €17,756 to €7,652
- Gross operating margin -€8,005
down €8,005 (-40.0%), from €19,998 to €11,992
- Other operating charges +€4,005
up €4,005 (+897%), from €446 to €4,452
- Depreciation -€3,750
down €3,750 (-20.7%), from €18,154 to €14,404
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,591 | €413,349 | -€22,242 | -5.1% |
| Fixed assets | 21/28 | €318,349 | €303,945 | -€14,404 | -4.5% |
| Tangible fixed assets | 22/27 | €318,349 | €303,945 | -€14,404 | -4.5% |
| Land and buildings | 22 | €310,380 | €297,981 | -€12,399 | -4.0% |
| Plant, machinery and equipment | 23 | €2,007 | €1,002 | -€1,005 | -50.1% |
| Furniture and vehicles | 24 | €5,962 | €4,962 | -€1,000 | -16.8% |
| Current assets | 29/58 | €117,242 | €109,405 | -€7,838 | -6.7% |
| Amounts receivable within one year | 40/41 | €97,888 | €97,888 | = | 0.0% |
| Other amounts receivable | 41 | €97,888 | €97,888 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,661 | €10,818 | -€7,844 | -42.0% |
| Deferred charges and accrued income | 490/1 | €693 | €700 | +€6 | +0.9% |
| Total equity and liabilities | 10/49 | €435,591 | €413,349 | -€22,242 | -5.1% |
| Equity | 10/15 | €149,605 | €139,500 | -€10,105 | -6.8% |
| Contributions | 10/11 | €118,121 | €118,121 | = | 0.0% |
| Capital | 10 | €118,121 | €118,121 | = | 0.0% |
| Issued capital | 100 | €118,121 | €118,121 | = | 0.0% |
| Reserves | 13 | €13,727 | €13,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,812 | €11,812 | = | 0.0% |
| Legal reserve | 130 | €11,812 | €11,812 | = | 0.0% |
| Distributable reserves | 133 | €1,915 | €1,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,756 | €7,652 | -€10,105 | -56.9% |
| Amounts payable | 17/49 | €285,986 | €273,849 | -€12,137 | -4.2% |
| Amounts payable after more than one year | 17 | €180,566 | €169,268 | -€11,298 | -6.3% |
| Financial debts | 170/4 | €180,566 | €169,268 | -€11,298 | -6.3% |
| Amounts payable within one year | 42/48 | €105,420 | €104,581 | -€839 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €11,117 | €11,298 | +€181 | +1.6% |
| Other amounts payable | 47/48 | €94,304 | €93,283 | -€1,021 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,154 | €14,404 | -€3,750 | -20.7% |
| Other operating charges | 640/8 | €446 | €4,452 | +€4,005 | +897% |
| Gross operating margin | 9900 | €19,998 | €11,992 | -€8,005 | -40.0% |
| Operating profit (loss) | 9901 | €1,397 | -€6,864 | -€8,261 | |
| Financial charges | 65/66B | €3,410 | €3,241 | -€169 | -4.9% |
| Recurring financial charges | 65 | €3,410 | €3,241 | -€169 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,013 | -€10,105 | -€8,092 | -402% |
| Profit (loss) for the period | 9904 | -€2,013 | -€10,105 | -€8,092 | -402% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,013 | -€10,105 | -€8,092 | -402% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.